ECJ Reference for a preliminary ruling – VAT – Directives 77/388/EEC and 2006/112/EC – Refund – Time-limit – Interest – Set-off – Principles of fiscal neutrality and proportionality – Protection of legitimate expectations.
Citations:
C-107/10, [2011] EUECJ C-107/10
Links:
Jurisdiction:
European
VAT
Updated: 12 September 2022; Ref: scu.439753